Local Government Funding Baselines - 185412-547224-1 ... · breaks down the source of this income for 2016 and makes a comparison with 2009. In 2009, the single biggest source of

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Local Government Funding Baselines

Submission July 2018

Catherine Murphy TD

In making this submission we commence by asking what is the primary purpose of Local

Government? While there are many functions carried out by authorities themselves or in

partnership with others, the primary purpose, we contend, is to maintain and shape the

area to the benefit of its citizens. Some of the functions involve hard services such as

upkeep of road’s and drainage, provision of public lighting, building, and maintaining

housing, etc. In addition, Local Government should also have a vital role in providing what

could be referred to as ‘the softer services’; things such as social inclusion, community

networking, supporting community initiatives such as Tidy Towns, or assisting and

encouraging enterprise, and making development plans etc. The ‘‘soft services’’ are,

perhaps, more difficult to measure, but they are critical to the quality of life and health of

communities.

While there has been a strong pattern of urbanisation in recent decades we still have quite a

dispersed pattern of development particularly in rural areas. While we recognise there will

always be a desire and a need for people to live in rural communities and they must be

adequately considered and provided for, our towns and villages require to be shaped in a

way that they become more attractive places to live and do business in if we are to develop

healthy urban environments and take the pressure of the rural countryside. That requires

physical and financial resources.

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Some of the indicators which should form the basis of the review include:

The Census of population together with annual housing output; to ensure parallel

provision of resources is provided in tandem with housing development and

population increases.

The National Planning Framework is an attempt to reshape development.

The Central Statistics Office – including Socio-Economic Factors.

AIRO (All-Island Research Observatory)

Commercial Rates – total amount together with discounts and collection rates.

Existing Staff Numbers. Future Workforce Planning initiatives

An audit of existing services and, just as importantly, undelivered required new

facilities and services

National Transport Authority (NTA) – in order to link land use and transportation

planning

Sports Council – who may be best placed to audit facilities and services

Irish Water – maintenance requirements as part of service level agreements.

Inclusion Ireland

Local Authority Service Indicators – should be re-established but not as a bonus

system for individuals

What Local Property Tax is for?

Before we can adequately scrutinise the system we must first describe what the system is

supposed to achieve based on its stated aims.

According to the Department of Environment website:Local Property Tax allocations

paid from the Local Government Fund help fund essential local services such as, public

parks; libraries; open spaces and leisure amenities; planning and development; fire and

emergency services; maintenance and cleaning of streets and street lighting – all

benefitting citizens directly.

Yet the reality for some areas of the country, as the tables herein document, is far different

to the stated definition. Instead, many areas find the monies collected locally are

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redistributed to other area while other portions of LPT are used to replace capital funding

that was formally drawn from central funds.

Government has stated that they believe the current model of LPT is both fair and equitable

yet the data appears to tell a different story. While it is an uncontested fact that there is a

funding level below which no area should be allowed to fall, the current baseline model is

entirely open to challenge in the context of whether or not it provides an equitable means

of distribution.

The Needs & Resources Model (Appendix 1)

This model of funding Local Government was developed following the abolition of ‘service

charges’ and it dates back to the year 2000. As part of their abolition, a commitment was

given to provide a dedicated Local Government fund and ‘Motor Tax Receipts’ were

accordingly ring-fenced and specifically used for the purposes of Local Government funding.

Returns submitted by councils when the model was being devised, detailed the expenditure

on day to day services as well as statistics on certain physical assets it maintained or

operated. The aggregation of the costs of each authority’s services was calculated as

‘Needs’. A corresponding exercise was used to calculate ‘Resources’. The difference

between the needs and resources was the expenditure/income gap that had to be bridged.

The ‘Needs and Resources’ model was then developed in order to calculate how the Local

Government fund should be distributed. At the time a guarantee was given that no Local

Authority would lose out on their previous level of funding. However, that presumed all

areas were starting from the same point, when in fact the reality was that some councils

were starting from a very low base. The only possibility for a Local Authority with low levels

of staffing and services was that there would be sufficient buoyancy in the motor tax

receipts to provide for catch up.

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Staffing levels also vary widely; this became even more evident during the height of the

embargo. This was a very blunt instrument which was used in the absence of medium to

long term workforce planning within the sector. The range of services provided varied;

historical assets such as libraries, swimming pools etc. and costs associated with maintaining

and running those assets was measured at the time of the assessment, but new needs were

not factored in and no provision made for future needs.

Another key issue arising is the expectation of significant and visible differences in the level

of service following the introduction of LPT. Questions such as: ‘what am I getting for my

LPT?’ are both common and understandable. The lack of a visible difference in the type and

quality of services can partly be answered by the withdrawal of other income streams at the

same time LPT was being introduced. General Purposes Grants, which were largely made up

from the Motor Tax Fund, exists in theory but in effect it is a now a distribution mechanism

for the LPT Equalisation Fund. Motor Tax receipts are now retained by Central Government,

with some element directed to the Department of Transport Tourism and Sport; Irish Water

and some other Central Government demands such as servicing Ireland’s huge national

debt.

The Needs & Resources Model is a historical model and therefore there was no future

proofing for areas that have a strong pattern of population growth. Such growth inevitably

brings new demands and new needs. Population changes, even substantial population

changes simply did not feature.

Local Government Income

The following is taken from a document prepared by the Oireachtas Library and Research

Services on foot of a specific request from Catherine Murphy TD): (Systems of Local

Government Funding, paper 1174, Houses of Oireachtas Library Services, September 2017)

Appendix 12)

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The 31 local authorities had an aggregate income of €4.1billion for 2016. The chart below

breaks down the source of this income for 2016 and makes a comparison with 2009. In

2009, the single biggest source of local government funding was national government

followed by revenue from goods and services. In 2016 commercial rates and the property

tax together account for 43% of local authority’s income with grants and subsidies from

national government accounting for 22%.

While the local property tax was introduced by central government (Finance Local Property

Tax Act 2012), the 2014 Local Government Reform Act gave elected councils the power to

vary the rate at which it is charged by plus or minus 15%

The monies received from the property tax are not retained by the local authority but are

paid into the central Local Government Fund. Under regulations issued by the Minister for

the Environment, 80% of the local property tax, paid from the Local Government Fund, is

retained locally to fund essential local services in that area (20% going into an equalisation

fund). The Local Government Fund is regulated by the Finance Local Property Tax Act 2012

(as amended) and under s157 the Minister pays a sum equivalent to the property tax

received into the Local Government Fund.

The Baseline System – Just how Fair is it? (Appendices 3 & 4)

The baseline determines the amount the Council contributes or receives from the

Equalisation Fund. It also determines how the remaining funds are spent. If the Council is a

net contributor to the Equalisation Fund then the baseline determines the amount the

Council has discretion over, the maximum of which is 20% of the total LPT take. If there is

an excess above the amount the Council has discretion over, that excess must be spent on

Capital Projects in the areas of housing and roads. In such situations Central Government

Grants will be reduced accordingly.

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The baseline, as it applies to local authorities, is the limit below which a local authorities’

funding is not permitted to fall. Baselines for each council were determined in 2014, largely

using the flawed ‘Needs and Resources’ model. Baselines remained static in 2015 and 2016

until they were revised upwards in 2017 on foot of the process of unwinding the Financial

Emergency Measures in the Public Interest Act (FEMPI). These changes were negotiated at

National Level and relate exclusively to pension deductions which are no longer retained at

council level and are instead transferred to Central Government.

Direct comparisons between local authorities prove difficult because no two local

authorities are the same; some areas have experienced significant population growth while

others have remained quite static. The settlement pattern in developing areas is denser

while some counties are quite rural with a dispersed settlement pattern and the staffing

levels and service provision can vary considerably.

This requires a top up payment in order to ensure basic services can be provided in some

areas by way of a mechanism known as an ‘‘Equalisation Fund’’, while councils that have

experienced sustained population growth are disadvantaged by the fact that the

distribution model does not take account of new needs in growing settlements nor the fact

that cities tend to provide services such as street cleaning, traffic management, public

parking etc. for a wider catchment than just their own population.

The current system of LPT operates on the basis of a very complicated set of calculations

some of which are difficult to fathom, some are based on historical rather than current

needs and some of the calculations build a structural unfairness into the system.

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Table B: Local Property Tax Allocations to Local Authorities (See appendices 5, 6 and 7)

1 2 3 4 5 6 7

Council Population Estimated LPT

2017

Baseline

Post

Equalisation

Discretion

over

baseline

‘Self-Fund’

Requirement

Wicklow 142,332 €17,056,333 €8,547,247 €13,645,066 €3,411,267 €1,686,553

Mayo 130,425 €10,387,641 €19,812,344

€19,812,344

80% of all LPT collected is retained in the area it is collected. A 20% equalisation fund is in

place and is distributed to local authorities who have collected less LPT than the baseline

that was set for them.

Column 1 Council

Column 2 Population according to 2016 Population

Column 3 shows the estimated amount of property tax collected in 2017

Column 4 shows the baseline, which was set in 2014, but is based on the older flawed

‘Needs and Resources’ model.

Column 5 shows the amount the Council may retain if it is a net contributor (Clare, Cork

County, Dun Laoghaire, Dublin City, Fingal, Galway City, Meath, Kildare, South Dublin and

Wicklow are all net contributors in 2017).

Column 6 20% of the total LPT take for councils who are net contributors is permitted to be

retained and spent as the council decides itself. (Wicklow 20% of €17,056,333 = €3,411,267)

Column 7 Is the LPT permitted to be retained less the Baseline and the Discretionary fund

(Wicklow LPT retained €13,645,066 less Baseline €8,547,247 less €3,411,247 discretionary

fund = €1,686,553 and that is the ‘self-fund’ portion.)

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Uneven Population Changes

Below is a sample of Population Changes between 2001 and 2016 Census of Population

which demonstrates the unevenness of population changes.

2001 2016 change

%

change

Tipperary 140131 160441 20310 14%

Galway Co. 143245 179048 35803 25%

Westmeath 71858 88386 16528 23%

Laois 58774 84732 25958 44%

Kerry 132527 147554 15027 11%

Wexford 116596 149605 33009 28%

Limerick

Co/City 175304 195175 19871 11%

Fingal 196413 296214 99801 51%

The baselines were largely set in the early 2000’s, because there has not been an even

pattern of growth, new needs that emerge with increased population currently play no part

in the distribution of resources including LPT. The table below shows the widening gap in

resources between areas.

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Local Authority 2016 Estimated Baseline Post "Self-Fund" Gross

Expenditure

Census LPT 2017 Equalisation Requirement 2016

Tipperary 160441 € 11,805,349.00

€ 25,951,602.00

€ 25,951,602.00

€ 135,745,017.00

Galway County 179048 € 14,554,262.00

€ 14,517,890.00

€ 14,517,890.00

€ 104,921,604.00

Westmeath 88386 € 6,378,230.00

€ 11,205,507.00

€ 11,205,507.00

€ 65,024,409.00

Laois 84732 € 4,903,262.00

€ 8,558,877.00

€ 8,558,877.00

€ 56,790,001.00

Kerry 147554 € 14,059,351.00

€ 13,776,761.00

€ 13,776,761.00

€ 124,986,465.00

Wexford 149605 € 12,156,232.00

€ 13,547,546.00

€ 13,547,546.00

€ 100,045,453.00

Limerick City/Co. 195175 € 15,668,081.00

€ 17,554,464.00

€ 17,554,464.00

€ 239,505,972.00

Fingal 296214 € 38,117,785.00

€ 3,856,262.00

€ 30,494,228.00

€ 19,171,396.00

€ 214,176,900.00

The ‘Equalisation Fund’ and Local Government Funding

When introducing LPT the Government built in an Equalisation Fund in recognition of the

wide variations between local authorities in their ability to raise income to cover their costs.

When introducing LPT a commitment was given by Government that no Council would be

worse off than it was the previous year under the General Purposes Grants. The baseline

was set in 2014 which continued to use the historical Needs & Resources Model and data.

Once a local authority has not met the baseline figure assigned to it, it will become a net

recipient from the fund. On the other hand if, when the LPT is collected, a council exceeds

its baseline then it will generally be a net contributor to the fund.

Once again we return to the scenario where faults in the baseline, such as not capturing

emerging needs, means the baseline funding is set based on past rather than current needs.

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The 2016 Census of population, despite significant demographic changes, is not for example

used as part of the calculation of the baseline.

Because LPT valuations were done in 2013 and not repeated, houses or apartments

constructed and occupied since 2013 are not liable for LPT. Should a revaluation occur, as is

expected in 2019, without corresponding adjustments to the Baseline and should the model

remain as is, it will mean those councils with larger LPT take, will transfer more to the

Equalisation Fund and more councils will become net contributors. They will also be

required to Self-Fund capital projects on Housing and Roads in place of Government grants

and subsidies to an increasing degree.

The questions, already evident, ‘where is my LPT being spent?’ will be amplified when it

becomes even more obvious that there is no improvement in services or that existing

services are being further stretched. What we have at the moment could not be described

as a local property tax.

While there are many models of property tax, there are undoubtedly faults with a ‘market

value model’ such as the one adopted here, not least the extent of equity or actual property

owned by the liable person.

The French economist Thomas Pickett has argued convincingly that any property tax should

only apply to the net value of an asset. Such an approach takes into consideration the reality

for many – particularly in the aftermath of the recent housing boom and bust –of owning a

debt rather than an asset.

Using the ‘market value model’ also assumes property values will always rise, which we

know from experience is not the case, and such volatility is a risk to funding services. In

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addition the value of a small apartment in Dublin may have a LPT liability well above a

substantial house in rural Ireland. Such faults merit scrutiny but are for a different

discussion than the one currently under review.

Irrespective of the model of raising funds, the current distribution model undermines the

principle of a ‘Local Property Tax’.

An example can be found in Table C below. You can compare Wicklow, which has seen a

4.2% rise in population in the period 2011-2016 with Mayo, a county which has witnessed a

slight decrease in its population in the same period. Table C clearly shows that Wicklow

contributed approximately €3.2 million to the equalisation fund whereas Mayo was a

recipient of almost €7 million.

Table C LPT Allocations to local authorities 2016 (Appendix 6)

County Population Number of

Houses/

Apartments

LPT Collected

2016

Contributed /

Received 2016

Total LPT

Funding

available for

2016

Wicklow 142,332 52, 300 16,500,000,000 €3,203,488.50 €13,296,511.50

Mayo 130,425 58,300 10,500,000,000 €6,992,593.98 €17,492,593.98

There are also historically large differences in staffing ratios throughout the Country, the

Needs and Resources model of the early 2000’s captured staffing as a need or cost that had

to be resourced or paid for, there was no workforce planning to, over time, change the

historical imbalances. In addition no provision was made for the increased demands on the

authority which inevitably occurs when the population of the county or city grows, in some

cases grows significantly. As a result some local authorities, in areas with lower populations,

can find themselves not only in better funding situations but also with less staffing pressures

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which in turn means they can offer better public services such as street cleaning; extended

opening hours for libraries; meaningful public consultation on planning issues etc.

Prior to the economic crash some local authorities had come to depend on contract

employment and this meant the staffing ratios, which were already challenged, became

even further stretched when those with temporary contracts were let go following the

imposition of the staff embargo.

A good example of staff resources that were available and well spent is the two way

consultation that took place in Westport, Co. Mayo on an urban renewal project. The ability

of a local authority to involve themselves in genuine two-way consultation very much

depends on resources; it can be a very good investment in time which for Westport has

payed dividends.

The more rapidly developing councils are the ones with the lowest staff to population ratios.

Building healthy communities requires investment not just in the physical environment but

in the social environment and must be factored in.

Table D Staffing Table (Appendix 8)

County Population 2016 Staff Staff per capita

Wicklow 142,332 611 232.63

Mayo 130,425 923 141.18

Counties such as Wicklow (see above), find themselves disadvantaged in terms of funding

and staffing. In addition, within the 80% LPT they are permitted to retain, they are required

to ‘Self-Fund’ housing and road projects from their LPT receipts whereas this does not apply

to councils who are net recipients of LPT.

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It is essential that a workforce planning system is initiated to correct the imbalances; we

acknowledge this would need to occur over an extended time-frame and the availability of

numbers does not always mean the skill set matches current of future needs.

Self-Fund – Capital Projects (Appendix 9)

For further detail please see:

http://www.housing.gov.ie/sites/default/files/publications/files/local_authority_budget_pu

blication_2016.pdf

Capital projects such as Housing and Roads have traditionally been funded by Central

Government from General Taxation. When LPT was introduced it included a little known

‘Self-Funding’ aspect. Only a small number of councils, all with sizeable populations and

generally in areas where house valuations are higher, are required to use part of the LPT in

this way.

Government grants & subsidies make up about 30% of local authorities’ income. The

distribution of Government Grants and Subsidies in 2016 again shows some council’s with

low baselines that were required to spend part of their LPT on housing & roads and as a

consequence they receive less in Government grants & subsidies. Of the €108 million

assigned to self-funding in 2017, the four Dublin local authorities accounted for over €85

million, €16 million was self-funded by Cork County Council, then Clare, Galway City, Kildare,

Meath and Wicklow were all required to spend some LPT in this way.

The ‘Self Fund’ aspect that currently features will grow significantly if the take from LPT

increases unless the model changes which means it is less a property tax and more a

replacement for Exchequer funding.

http://www.housing.gov.ie/sites/default/files/publications/files/local_authority_budget_publication_2016.pdf


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Table E Government Grants and Subsidies 2016 (Appendix 8)

Local

Authority

Population

2016

Government Grants &

Subsidies 2016

Per

Capita

Wicklow 142,332 €21,151,129 €148.60

Mayo 130,425 €40,217,044 €308.25

Gross Expenditure – Local Authority Budgets 2016 (Appendix 10)

For further information please see:

http://www.housing.gov.ie/sites/default/files/publications/files/local_authority_budget_pu

blication_2016.pdf )

Gross Expenditure as stated in the Local Authority Budgets in 2016 gives an overview of the

spending power of local authorities. There are a number of headings that carry a health

warning such as Mortgage Income, which is collected by local authorities but is then directly

transferred to the Housing Finance Agency, yet, it is shown as income. Some councils act as

lead authorities for service provision and raise income from those councils they act on

behalf of, so there is an income from this source but also a cost associated with the

provision of the service.

Counties with very small populations such as Leitrim don’t make for good comparisons

when using a per capita basis. The table does demonstrate that local authorities such as

Kildare, but also Meath and Fingal, all of whom are net contributors to the Equalisation

Fund, fare poorly and therein exposes the faults in the model which forms the basis for the

distribution of LPT.



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Table E Gross Expenditure 2016

Local Authority Population Gross Expenditure

2016

Per Capita

Wicklow 142,332 €91,203,274 €640.78

Mayo 130,425 €125,757,227 €964.21

Commercial Rates (Appendix 11)

It is worth noting that Commercial Rates form a sizeable part of the overall income of local

authorities. However the table attached in Appendix 11 shows the amount levied as

opposed to the amount collected. Different arrangements apply between local authorities

in how Commercial Rates are reduced or written off at the end of each year. This occurs

when units are vacant for all or part of the year, or where commercial units are occupied by

sporting or community groups and charities. The level of collection can also vary widely.

The National Oversight and Audit Commission in their report (NOAC Report No. 7 - April

2016) which related to Commercial Rates levied in 2013. This study showed collection rates

at their lowest in Louth with a 51% collection rate and Fingal at 90% was the highest.

Commercial Rates form a growing part of local authority funding but also represent a

sizeable demand, particularly on small to medium business. There are often other

challenges such as lack of adequate car parking in town or village centres that mean

consumers use large multiples with free car parking, which has the effect of undermining

our town and village centres sometimes leading to extensive under occupancy. This in turn

compromises surviving businesses. When considering a new model we caution about the

overreliance on increasing the take from Commercial Rates.

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Deferring Paying LPT

The following is information provided in a parliamentary reply to Deputy Róisín Shortall in

December 2016)

Provision was made in Part 12 of the Finance (Local Property Tax) Act 2012 (as amended) to

allow certain categories of people to defer LPT. A reply to Dáil Question 117 (6/12/2016 in

the name of Deputy Róisín Shortall) states:”The deferred tax remains as a charge on the

properties in question and will have to be paid before a sale or transfer can be completed.

Interest is charged on the deferred amounts at a rate of 4% per annum.”

There are four categories of persons eligible for a deferral: 1) a liable person who is

deceased; 2) Financial Hardship 3) Personal Insolvency and 4) where the liable person is

below the set Income Threshold. In total less than 2000 fall into the first three categories

while the vast majority 46,606 sought to defer on income grounds. No matter what

category a person finds they are eligible for deferral under, they are still subject to a 4%

interest penalty for availing of the deferral. Given that the vast majority are eligible for the

deferral on the basis that they simply cannot afford the initial charge, it seems grossly unfair

to subject those people to a penalty simply because they cannot afford to pay at a particular

point in time.

Conclusion

If we are to have a sustainable form of Local Government funding then the objective must

be to ensure that there is balanced regional development. We know there are wide

variations in the distribution of the population and inherent in that is an inability of some

areas to fund their own services. We also recognise that there is a basic level of services

below which those areas should not be permitted to fall. Similarly area’s that are growing

in population require parallel improvements in staffing and funding to provide basic

services. It is obvious that any review will produce winners and losers and an interim

arrangement will have to be made from the exchequer if a balance is to be achieved.

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Any review of LPT is likely to see a significant rise in property prices since the initial

introduction of the tax and therefore there are inevitable corresponding LPT rises for

households. It is argued that shortage of supply in housing is a key factor in driving up house

prices, and shortage of supply is, for the most part, caused by significant Government

failures. Those consistent failures are artificially driving up prices, particularly in major urban

areas, and people in those areas will effectively be punished for those Government failures

by way of increased LPT charges. House values are not necessarily related to quality of

services or even the presence of some facilities and services.

What is critical is that our local authorities have the resources to maintain and grow our

communities in a sustainable way and the model of funding is critical to achieving that goal.

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APPENDICES

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Appendix 1

Background to the evolution of the Needs and Resources model and General Purpose

Grant funding

According to PQ reply received by Catherine Murphy TD to Question 2153 dated 20th June

2017 the Needs and Resources Model was developed in 2000 to assist in the determination

of the allocation of General Purpose Grants (GPG) to local authoritieslocal authorities from

the Local Government Fund (LGF). A considerable amount of data was analysed to arrive at

a proposed distribution, with up to 600 financial entries in each return. The aim of the

model was to bring about equalisation between local authoritieslocal authorities over time

so that each would have sufficient resources, from a combination of central grants and local

income, to provide a reasonable level of services to their customers.

Each local authority provided an annual return for the model in which it detailed its

expenditure on its day to day services as well as statistics on certain physical assets it

maintained/operated - road network, public housing stock etc. and on output of a wide

range of administrative functions - number of housing applications processed, number of

laboratory tests carried out etc. Set in the model were a number of 'target' values or

standard unit costs, e.g. cost of maintaining a km. of local road, cost of processing a housing

application. By applying these targets to the statistics on output and assets, and, in some

cases taking actual expenditure/income into account, the cost of administering many of the

functions was calculated. The aggregation of the costs of each authority’s services was thus

calculated as the 'Needs'. A corresponding exercise was used to calculate 'Resources'. The

difference between the needs and resources was the expenditure/income gap.

The Needs and Resources model, as outlined above, was first used to assist in determining a

portion of the allocations from the Local Government Fund in 2000 and was subsequently

used each year until 2007. The most recent financial data used in the model was collected

from the 2005 Annual Financial Statements. Local authorities provided detailed annual

returns for the model and this action proved very time consuming and cumbersome.

20

In subsequent years, i.e. from 2008 onwards, allocations were made on the basis of the

pattern of allocation over the previous five years. Accordingly, the amount used towards

equalisation in a particular year was consolidated into the baseline for future years, thus

ensuring that progress was made on a gradual basis to move local authorities towards a

position of greater equity. In allocating general purpose grants, regard was given to each

local authority’s expenditure on and income from each service, the overall amount of

funding available for these grants and the need to provide each local authority with a

baseline allocation that would ensure its financial stability.

While some of the house valuations are high in parts of the Country, the absence of ability

to pay LPT for the liable person or scenarios where there is little or no equity in the

house/apartment are not considered part of the liability to pay LPT. Is already distributed

through the Equalisation Fund and a further element is effectively replacing grants that

would previously been available and which are funded by General Taxation. With a

revaluation the situation is likely to be magnified.

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Appendix 2 Census Population Data

Local Authority 2001 Census 2016 Census % Change

Against Nat

Population

2001 - 2016

Carlow 45845 56875 1%

Cavan 56416 76092 2%

Clare 103333 118627 2%

Cork City 123338 125622 0%

Cork County 324843 416574 11%

Donegal 137383 158755 3%

Dublin City 495101 553165 7%

Dun Laoghaire/Rathdown 191389 217274 3%

Fingal 196223 296214 12%

Galway City 65774 79504 2%

Galway County 143052 179048 4%

Kerry 132424 147554 2%

Kildare 163995 222130 7%

Kilkenny 80421 99118 2%

Laois 58732 84732 3%

Leitirm 25815 31972 1%

Limerick City/County 175529 195175 2%

Longford 31127 40810 1%

Louth 101802 128375 3%

Mayo 117428 130425 2%

Meath 133936 194942 7%

Monaghan 52772 61273 1%

Offaly 63702 78003 2%

Roscommon 53803 64436 1%

Sligo 58178 65357 1%

South Dublin Council 239887 278749 5%

Tipperary 140281 160441 2%

Waterford City/County 101518 116401 2%

Westmeath 72027 88396 2%

Wexford 116543 149605 4%

Wicklow 114719 142332 3%

3917336 4757976

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Appendix 3

Baseline for 2017Local Authority Population Properties Baseline Baseline 2017

2016 2016 2017 Per Capita

Leitrim 31972 15.800 8,956,315.00€ 280.13€

Longford 40810 16.600 8,906,648.00€ 218.25€

Monaghan 61273 22.600 11,238,572.00€ 183.42€

Sligo 65357 29.900 11,202,627.00€ 171.41€

Tipperary 160441 64.300 25,951,602.00€ 161.75€

Waterford City and County 116401 49.900 18,678,971.00€ 160.47€

Roscommon 64436 27.400 10,216,232.00€ 158.55€

Donegal 158755 71.200 25,119,850.00€ 158.23€

Mayo 130425 58.300 19,812,344.00€ 151.91€

Westmeath 88396 35.000 11,205,507.00€ 126.76€

Cavan 76092 30.000 9,480,501.00€ 124.59€

Carlow 56875 22.400 6,138,657.00€ 107.93€

Kilkenny 99118 36.100 10,673,913.00€ 107.69€

Laois 84732 29.900 8,558,877.00€ 101.01€

Offaly 78003 28.200 7,656,288.00€ 98.15€

Cork City 125622 53.000 11,927,355.00€ 94.95€

Kerry 147554 67.800 13,776,761.00€ 93.37€

Wexford 149605 63.400 13,547,516.00€ 90.56€

Limerick City and County 195175 77.600 17,554,464.00€ 89.94€

Galway County 179048 70.800 14,517,890.00€ 81.08€

Louth 128375 48.700 9,866,198.00€ 76.85€

Wicklow 142332 52.300 8,547,247.00€ 60.05€

Meath 194942 66.900 10,535,969.00€ 54.05€

Kildare 222130 77.400 11,755,790.00€ 52.92€

Dun Laoghaire Rathdown 217274 83.000 8,270,919.00€ 38.07€

Clare 118627 52.200 4,435,383.00€ 37.39€

Dublin City 553165 226.600 19,095,552.00€ 34.52€

Galway City 79504 31.800 2,599,723.00€ 32.70€

Cork County 416574 164.300 8,402,758.00€ 20.17€

South Dublin 278749 96.600 3,856,262.00€ 13.83€

Fingal 296214 101.900 3,699,275.00€ 12.49€

4757976

* Net Contributors to the Local Government Fund

23

Appendix 4

Baseline 2014 - 2016Local Authority Population Properties Baseline 2014 Baseline 2016

2016 2015 & 2016 Per Capita

Leitrim 31972 15.800 8,282,319.00€ 259.05€

Longford 40810 16.600 8,119,493.00€ 198.96€

Monaghan 61273 22.600 10,247,882.00€ 167.25€

Sligo 65357 29.900 9,993,352.00€ 152.90€

Tipperary 160441 64.300 23,320,110.00€ 145.35€

Donegal 158755 71.200 22,720,760.00€ 143.12€


Roscommon 64436 27.400 9,107,439.00€ 141.34€

Mayo 130425 58.300 17,492,594.00€ 134.12€

Westmeath 88396 35.000 10,115,479.00€ 114.43€

Cavan 76092 30.000 8,458,415.00€ 111.16€

Kilkenny 99118 36.100 9,356,019.00€ 94.39€

Carlow 56875 22.400 5,352,469.00€ 94.11€

Laois 84732 29.900 7,631,324.00€ 90.06€

Offaly 78003 28.200 6,663,642.00€ 85.43€

Wexford 149605 63.400 11,888,576.00€ 79.47€


Kerry 147554 67.800 11,043,837.00€ 74.85€

Galway County 179048 70.800 12,506,381.00€ 69.85€

Cork City 125622 53.000 8,544,374.00€ 68.02€

Louth 128375 48.700 8,243,835.00€ 64.22€

Wicklow 142332 52.300 6,846,310.00€ 48.10€

Meath 194942 66.900 8,799,199.00€ 45.14€

Kildare 222130 77.400 9,686,924.00€ 43.61€


Clare 118627 52.200 2,646,284.00€ 22.31€

Galway City 79504 31.800 1,626,429.00€ 20.46€

Cork County 416574 164.300 2,951,435.00€ 7.09€

Dublin City 553165 226.600 2,667,330.00€ 4.82€

South Dublin 278749 96.600 923,906.00€ 3.31€

Fingal 296214 101.900 454,714.00€ 1.54€

4757976

* Net Contributors to Local Government Fund

24

Appendix 5 LPT Allocations to Local Authorities 2017

25


26


27

Appendix 8 Local Authority Staffing

Local Authority StaffingLocal Authority Population Dec-16 Per

2016 Capata

Meath 194942 645.91 301.81

Kildare 222130 848.5 261.79

South Dublin 278749 1102.47 252.84

Dun Laoghaire Rathdown 217274 908.1 239.26

Galway County 179048 751.4 238.29

Fingal 296214 1257.05 235.64

Wicklow 142332 611.85 232.63

Carlow 56875 261.79 217.25

Laois 84732 390.89 216.77

Cork County 416574 1933.31 215.47

Louth 128375 596.81 215.10

Wexford 149605 724.25 206.57

Offaly 78003 378.4 206.14

Cavan 76092 372.3 204.38

Westmeath 88396 438.39 201.64

Kilkenny 99118 501.63 197.59

Galway City 79504 421.41 188.66

Limerick City and County 195175 1068.09 182.73

Donegal 158755 893.11 177.76

Sligo 65357 380.71 171.67

Roscommon 64436 384.75 167.47

Clare 118627 719.34 164.91

Tipperary 160441 982.83 163.24

Monaghan 61273 386.57 158.50

Waterford City and County 116401 769.17 151.33

Longford 40810 280.68 145.40

Mayo 130425 923.81 141.18

Kerry 147554 1080.88 136.51

Leitrim 31972 255.69 125.04

Dublin City 553165 5290.15 104.57

Cork City 125622 1241.21 101.21

4757976 26801.45

* Net Contributors to Equalisation Fund

28

Appendix 9

Government Grants/Sbsidies 2016Subsidies 2016Local Authority PopulationProperties Gov Grants Per Capita

2016 2016 Subsidies 2016 2016


Sligo 65357 29.900 25,028,175.00€ 382.95€

Mayo 130425 58.300 40,217,044.00€ 308.35€

Leitrim 31972 15.800 9,835,995.00€ 307.64€

Dublin City 553165 226.600 156,338,323.00€ 282.63€

Monaghan 61273 22.600 17,276,232.00€ 281.96€

Cavan 76092 30.000 20,500,700.00€ 269.42€


Roscommon 64436 27.400 15,427,422.00€ 239.42€

Tipperary 160441 64.300 37,104,397.00€ 231.27€

Clare 118627 52.200 26,493,988.00€ 223.34€

Longford 40810 16.600 8,310,720.00€ 203.64€

Laois 84732 29.900 17,108,050.00€ 201.91€

Offaly 78003 28.200 15,696,688.00€ 201.23€

Westmeath 88396 35.000 17,365,815.00€ 196.45€

Kerry 147554 67.800 28,721,193.00€ 194.65€

Carlow 56875 22.400 10,943,500.00€ 192.41€

South Dublin 278749 96.600 52,583,200.00€ 188.64€

Galway County 179048 70.800 32,094,307.00€ 179.25€

Kilkenny 99118 36.100 17,653,866.00€ 178.11€

Louth 128375 48.700 22,601,465.00€ 176.06€

Donegal 158755 71.200 27,764,510.00€ 174.89€

Galway City 79504 31.800 13,453,369.00€ 169.22€

Cork County 416574 164.300 65,616,665.00€ 157.52€

Wicklow 142332 52.300 21,151,129.00€ 148.60€

Wexford 149605 63.400 21,956,625.00€ 146.76€

Cork City 125622 53.000 16,837,700.00€ 134.03€


Kildare 222130 77.400 26,742,351.00€ 120.39€

Fingal 296214 101.900 35,530,800.00€ 119.95€

Meath 194942 66.900 22,896,317.00€ 117.45€

4757976


29

Appendix 10

Gross Expenditure 2016Local Authority Population Properties Gross Expenditure Per

2016 2016 2016 Capita

Dublin City 553165 226.600 803,557,268.00€ 1,452.65€

Limerick City and County 195175 77.600 239,505,972.00€ 1,227.13€

Cork City 125622 53.000 151,227,800.00€ 1,203.83€

Waterford City and County 116401 49.900 118,430,431.00€ 1,017.43€

Leitrim 31972 15.800 32,199,527.00€ 1,007.12€

Mayo 130425 58.300 125,757,227.00€ 964.21€

Galway City 79504 31.800 76,652,519.00€ 964.13€

Sligo 65357 29.900 60,526,106.00€ 926.08€

Longford 40810 16.600 37,723,166.00€ 924.36€

Monaghan 61273 22.600 53,488,456.00€ 872.95€

Carlow 56875 22.400 49,515,650.00€ 870.60€

Clare 118627 52.200 103,208,860.00€ 870.03€

Kerry 147554 67.800 124,986,465.00€ 847.06€

Tipperary 160441 64.300 135,745,017.00€ 846.07€

Roscommon 64436 27.400 54,007,323.00€ 838.15€

Donegal 158755 71.200 132,833,778.00€ 836.72€

South Dublin 278749 96.600 225,453,698.00€ 808.81€


Louth 128375 48.700 95,458,990.00€ 743.59€

Cavan 76092 30.000 56,204,521.00€ 738.64€

Westmeath 88396 35.000 65,024,409.00€ 735.60€

Fingal 296214 101.900 214,176,900.00€ 723.05€

Cork County 416574 164.300 295,322,851.00€ 708.93€

Offaly 78003 28.200 53,592,688.00€ 687.06€

Kilkenny 99118 36.100 67,184,002.00€ 677.82€

Laois 84732 29.900 56,790,001.00€ 670.23€

Wexford 149605 63.400 100,045,453.00€ 668.73€

Wicklow 142332 52.300 91,203,274.00€ 640.78€

Kildare 222130 77.400 136,816,554.00€ 615.93€

Galway County 179048 70.800 104,921,604.00€ 586.00€

Meath 194942 66.900 100,939,361.00€ 517.79€

4757976

* Net Contributors to Equalisation Fund

30

Appendix 11 Commercial Rates

Commercial Rates to be levied 2016Local Authority Population Commercial Rates Per

2016 2016 Capita

Dublin City 553165 320,305,036.00€ 579.04€

Cork City 125622 66,334,100.00€ 528.05€

Galway City 79504 36,497,261.00€ 459.06€

South Dublin 278749 118,162,899.00€ 423.90€

Fingal 296214 116,097,000.00€ 391.94€

Dun Laoghaire Rathdown 217274 79,483,000.00€ 365.82€

Clare 118627 41,877,698.00€ 353.02€

Cork County 416574 126,270,228.00€ 303.12€

Kerry 147554 41,358,894.00€ 280.30€

Waterford City and County 116401 32,590,016.00€ 279.98€

Limerick City and County 195175 51,627,083.00€ 264.52€

Kildare 222130 57,549,458.00€ 259.08€

Louth 128375 33,034,531.00€ 257.33€

Carlow 56875 14,270,000.00€ 250.90€

Mayo 130425 28,885,531.00€ 221.47€

Wexford 149605 33,033,093.00€ 220.80€

Monaghan 61273 12,493,152.00€ 203.89€

Sligo 65357 13,199,678.00€ 201.96€

Offaly 78003 15,516,637.00€ 198.92€

Wicklow 142332 28,066,743.00€ 197.19€

Longford 40810 8,035,861.00€ 196.91€

Donegal 158755 30,708,381.00€ 193.43€

Kilkenny 99118 19,021,000.00€ 191.90€

Tipperary 160441 30,442,173.00€ 189.74€

Westmeath 88396 15,624,008.00€ 176.75€

Cavan 76092 13,328,715.00€ 175.17€

Roscommon 64436 11,228,800.00€ 174.26€

Meath 194942 33,251,862.00€ 170.57€

Leitrim 31972 5,204,821.00€ 162.79€

Laois 84732 12,224,001.00€ 144.27€

Galway County 179048 25,590,148.00€ 142.92€

4757976


31

32

Appendix 12

See E-mail and hard copy attachment

Library and Research Services, Houses of the Oireachtas Commission, Systems of Local

Government Funding Sept 2017

Paper number: 2017/1174

Local Government Funding Baselines - 185412-547224-1 ... · breaks down the source of this income for 2016 and makes a comparison with 2009. In 2009, the single biggest source of

Documents